Jones model 1991 The modified Jones model 1995 Kothari model 2005 Ball and Shivakumar’s 2006 model

[@Justfunwithhannah]

Hi… thanks for sharing your knowledge. I know this videos are specifically for calculating discretionary accruals on STATA. However, I wanted to enquire if you have any idea of how the modified jones model is calculated on SPSS. Thanks

[@kamalakantdas1219]

Sir please explain why we need to use the nonconstant command

[@sad1933]

Jazak Allah khair, Can you send the code for models?

[@viveksarati]

Hi Dr. How do you compute non-discretionary accrual using Kothari

[@earningsmanagementestimati6028]

Hi Once you calculate DA, deduct it from TA, you will get non-DA

[@viveksarati]

@@earningsmanagementestimati6028 hi dr. I've sent you an email. Can we talk through it. Needed further clarification.

[@viveksarati]

@@earningsmanagementestimati6028 Thanks for the kind reply.

[@earningsmanagementestimati6028]

Dear I haven't received any emails yet. Please make sure that you copy my email and paste it.

[@viveksarati]

@@earningsmanagementestimati6028 can i have your email address Dr

[@amanspeaks8649]

AOA very informative lecture. Plz sir send me do file concerned theses estimation of earning management .

[@مهاخالد-ه3د]

Hello could you explain kothari 2005 model in spss ??

[@omersahil339]

hello, I have a question, by taking negative CFO values ,means just keep the negative value from CFO and convert the all positice value to zero ??

[@earningsmanagementestimati6028]

Hi You can code a variable which equals one if CFO is negative, 0 otherwise

[@omersahil339]

@@earningsmanagementestimati6028 got it sir !

[@omersahil339]

@@earningsmanagementestimati6028 sir , shall we delete the missing value before the cross sectional regression .. ? or convert the missing value with zero ?

[@earningsmanagementestimati6028]

Missings, should be deleted, as they might not equal 0 in reality.

[@Ahmedsaad-rj7ko]

I need the do-file and data format specially 'Years'

[@acquirer50]

Can you send the code for modified jones model!

[@earningsmanagementestimati6028]

I charge 10 euro for each code, is that okay for you? I can do the calculation for you with reasonable price if you want if you havnt done so!

[@MaysamAyoub-yw5jf]

Hello, thank you so much for the useful videos. I tried to the jones model as shown below but nothing is changing in my dataset: egen industry = group(SICCategory) gen Jones_1991 = . forval y = 2011(1)`2021' { forval x = 1(1)`9'{ display `i' display `y' reg Dependent beta_one One_over_TOTASS ROA_Net_IncomeLagged INFLATIONLAGGED GDPLAGGED if `i'== industry & `y'== YearEnded, noconstant predict r if `i'== industry & `y'== YearEnded, resid replace Jones_1991 = r if `i'== industry & `y'== YearEnded drop r } } Could you kindly let me know what's wrong with this code? Thank you so much in advance

[@earningsmanagementestimati6028]

I think you emailed me, but I am sorry couldn't get back to you as I have no free time at the moment.

[@naylee1]

Salam Alaikum Brother, Thank you very much for your videos. I am writting my thesis about Earnings Management based on Jones Model. I have watched all your related videos. However, I am stuck at one thing. I don't know how to create a table of "Descriptive Statistics for the Multiple Regression Equations for Total Accruals". Can you please make a video in the coming days because I have just started my Thesis and your explanation will help me in a great way. شکرا جزیلا

[@earningsmanagementestimati6028]

Hi brother I don't know what you mean by descriptive statistics for multiple regression for total accruals. Could you explain it more? Regards, Abobaker

[@earningsmanagementestimati6028]

@@naylee1 [e-mail] Regards, Abobaker from Libya

[@ragaelzaki9916]

Thanks very much for Nice work. Could you please send the do file. [e-mail]

[@sallysayyedhussien7794]

Salamu Alikom, could you please send me the codes?

[@earningsmanagementestimati6028]

I reply to your email, you can accept or send suggestion.

[@王奕舟]

y is what